Civic Intelligence

Yakima Kiwanis Charitable Trust Foundation

990 • Fiscal year 2020 • EIN 91-6078233

Jan 01, 2020 to Dec 31, 2020 • Filed on Nov 12, 2021

PO Box 611Yakima, WA 98907

(509) 952-2421

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

15th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

15th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

1st percentile

-384%

Higher net margin than 1% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

39th percentile

$9,309

Higher top officer pay than 39% of similar nonprofits.

Top officer pay equals 33.2% of source-year revenue.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Asset Growth

10th percentile

-8.3%

Faster asset growth than 10% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

11th percentile

-41%

Faster revenue growth than 11% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Down

$1,063,766

Down $96,330 (-8.3%) from 2019

Net Assets

Down

$1,063,766

Down $96,330 (-8.3%) from 2019

Liabilities

Flat

$0

Flat from 2019

Revenue

Down

$28,003

Down $19,285 (-41%) from 2019

Expenses

Up

$135,609

Up $7,543 (+5.9%) from 2019

Net Income

Down

-$107,606

Down $26,828 (-33%) from 2019

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$1.5M$1.0M$500K$0Assets 2011: $911,506Liabilities 2011: $0Net Assets 2011: $911,5062011Assets 2012: $962,857Liabilities 2012: $0Net Assets 2012: $962,8572012Assets 2013: $1,090,002Liabilities 2013: $0Net Assets 2013: $1,090,0022013Assets 2014: $1,114,616Liabilities 2014: $0Net Assets 2014: $1,114,6162014Assets 2015: $1,020,505Liabilities 2015: $0Net Assets 2015: $1,020,5052015Assets 2016: $1,086,770Liabilities 2016: $0Net Assets 2016: $1,086,7702016Assets 2017: $1,228,575Liabilities 2017: $0Net Assets 2017: $1,228,5752017Assets 2018: $1,067,264Liabilities 2018: $0Net Assets 2018: $1,067,2642018Assets 2019: $1,160,096Liabilities 2019: $0Net Assets 2019: $1,160,0962019Assets 2020: $1,063,766Liabilities 2020: $0Net Assets 2020: $1,063,7662020Assets 2021: $1,128,105Liabilities 2021: $0Net Assets 2021: $1,128,1052021Assets 2022: $897,310Liabilities 2022: $0Net Assets 2022: $897,3102022Assets 2023: $1,029,704Liabilities 2023: $0Net Assets 2023: $1,029,7042023Assets 2024: $1,104,595Liabilities 2024: $0Net Assets 2024: $1,104,5952024

Highlighted filing

2020

Assets$1,063,766
Liabilities$0
Net Assets$1,063,766

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$200K$100K$0-$100K-$200KRevenue 2011: $37,985Expenses 2011: $153,905Net Income 2011: -$115,9202011Revenue 2012: $38,776Expenses 2012: $65,449Net Income 2012: -$26,6732012Revenue 2013: $31,559Expenses 2013: $44,180Net Income 2013: -$12,6212013Revenue 2014: $114,280Expenses 2014: $48,412Net Income 2014: $65,8682014Revenue 2015: $72,948Expenses 2015: $90,932Net Income 2015: -$17,9842015Revenue 2016: $77,333Expenses 2016: $62,385Net Income 2016: $14,9482016Revenue 2017: $85,289Expenses 2017: $71,908Net Income 2017: $13,3812017Revenue 2018: $43,400Expenses 2018: $57,687Net Income 2018: -$14,2872018Revenue 2019: $47,288Expenses 2019: $128,066Net Income 2019: -$80,7782019Revenue 2020: $28,003Expenses 2020: $135,609Net Income 2020: -$107,6062020Revenue 2021: $42,862Expenses 2021: $83,864Net Income 2021: -$41,0022021Revenue 2022: $24,461Expenses 2022: $50,196Net Income 2022: -$25,7352022Revenue 2023: $77,193Expenses 2023: $50,788Net Income 2023: $26,4052023Revenue 2024: $117,503Expenses 2024: $112,284Net Income 2024: $5,2192024

Highlighted filing

2020

Revenue$28,003
Expenses$135,609
Net Income-$107,606
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Nov 12, 2021
Return Version
2020v4.1
Gross Receipts
$28,003
Mission and Program Overview

Mission

To Provide Funds for Purposes Enumerated under IRS Code Section 501 (C) (3) to Qualified Organizations

See Schedule O

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$1,128,161$1,042,804▼ $85,357
Cash and Non-Interest-Bearing Accounts$31,935$20,962▼ $10,973
Total Assets$1,160,096$1,063,766▼ $96,330
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$882,666$792,914▼ $89,752
Net Assets With Donor Restrictions$277,430$270,852▼ $6,578
Total Net Assets Fund Balance$1,160,096$1,063,766▼ $96,330
Total Liabilities and Net Assets / Fund Balance$1,160,096$1,063,766▼ $96,330

Asset Categories

AssetBook ValueDepreciationBasis
Other Securities$1,042,804--
Compensation and Service Providers

Employees

NameTitleBaseTotal
Baker Boyer Bank - Camille SnellTrustee/Treasurer$9,309$9,309

Board Members and Trustees

NameTitle
Dr Mike WilsonChairman
Jay CarrollVice-Chair
Becky NissenBoard Member
Beth KlingeleBoard Member
John WarrenBoard Member
Karri LivingstonBoard Member
Pat AndreottiBoard Member
Ron ZirkleBoard Member
Stan PrattBoard Member
Trina GoodBoard Member
Sally RodgersSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$10,485
Program Service Revenue
$0
Investment Income
$17,518
Other Revenue
$0
All Other Contributions
$2,760
Change in Net Assets
$-107,606
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$125,300
Salaries, Compensation, and Employee Benefits$9,309
Other Expenses$1,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$113,300--$113,300
Grants to Domestic Individuals$12,000--$12,000
Current Officers, Directors, Trustees, and Key Employees-$9,309-$9,309
Fees for Services Accounting-$975-$975
Fees for Services Other-$25-$25
Total Functional Expenses$125,300$10,309$0$135,609
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
YmcaYakima, WA501c3To provide support for Camp Dudley$110,000
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Yakima Kiwanis Charitable Trust Foundation
EIN
91-6078233
Phone
5099522421
Address
PO Box 611, Yakima, WA 98907

Signing Officer

Name
Dr Mike Wilson Chairman
Title
Chiarman
Signed
2021-11-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dr Mike Wilson
Formed
1968
Legal Domicile
Wa
Voting Board Members
12
Independent Board Members
12
Employees
0

Preparer

Firm
Soelberg Durrett & Associates PS
Address
901 Summitview Ave Suite 260, Yakima, WA 98902
Preparer
Steven H Soelberg CPA
Phone
5096547777
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D

Program Service Expenses 1,000, Grants and allocations 1,000, Revenue 0 Assist with the distribution of orthopedic medical devices in developing countries - SIGN program

Form 990, Part III, Line 4D

Program Service Expenses 650, Grants and allocations 650, Revenue 0 PNW Foundation - charitable foundation for Kiwanis in Pacific Northwest

Form 990, Part III, Line 4D

Program Service Expenses 650, Grants and allocations 650, Revenue 0 Kiwanis Childrens Fund - supporting childrens programs in community

Financial Statement Notes

III 1

Guiding Principles 1. Manage and maintain the Trust and its assets to provide a dependable trust into which funds and property may be transferred for religious, charitable, scientific, literary, educational or other purposes within the meaning of Section 501c3 of the Internal Revenue Code of 1986, as amended and which are by law exempt from the payment of inheritance, estate, gift and income taxes. 2. Consider gifts of directed funds to the Trust consistent with the provisions of the Trust Declaration, as amended, which are for purposes consistent with the mission of the Trust. 3. Consider funding requests from the Kiwanis Club of Yakima, Washington, Kiwanis International, Kiwanis Pacific Northwest District and from 501c3 organizations serving the Yakima Valley. 4. Partner with other organizations on significant projects which further the mission of the Trust. 5. Projects funded by the Trust and partnerships with other organizations shall be limited to projects of long term significance consistent with the mission of the Trust, including but not limited to capital projects, ongoing scholarship programs and projects which enhance educational and cultural opportunities for youth in the Yakima Valley. 6. Except in exceptional circumstance, funding requests of less than 2,500.00 will not be considered.

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IRS990/ReconcilationRevenueExpnssAmt0-107606
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IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RelatedOrganizationsAmt07725
IRS990/ReportInvestmentsOtherSecInd0true
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt019613
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt016143
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt034040
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt013382
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt093663
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt022484
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt020329
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0115263
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IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt093663
IRS990ScheduleA/TotalSupportAmt0208926
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt01042804
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/OtherSecuritiesGrp/Desc2Other Publicly Traded Securities
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0F
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Guiding Principles 1. Manage and maintain the Trust and its assets to provide a dependable trust into which funds and property may be transferred for religious, charitable, scientific, literary, educational or other purposes within the meaning of Section 501c3 of the Internal Revenue Code of 1986, as amended and which are by law exempt from the payment of inheritance, estate, gift and income taxes. 2. Consider gifts of directed funds to the Trust consistent with the provisions of the Trust Declaration, as amended, which are for purposes consistent with the mission of the Trust. 3. Consider funding requests from the Kiwanis Club of Yakima, Washington, Kiwanis International, Kiwanis Pacific Northwest District and from 501c3 organizations serving the Yakima Valley. 4. Partner with other organizations on significant projects which further the mission of the Trust. 5. Projects funded by the Trust and partnerships with other organizations shall be limited to projects of long term significance consistent with the mission of the Trust, including but not limited to capital projects, ongoing scholarship programs and projects which enhance educational and cultural opportunities for youth in the Yakima Valley. 6. Except in exceptional circumstance, funding requests of less than 2,500.00 will not be considered.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0III 1
IRS990ScheduleD/TotalBookValueSecuritiesAmt01042804
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt012000
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0Scholarships to Perry Technical Institute
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt012
IRS990ScheduleI/RecipientTable/CashGrantAmt0110000
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501c3
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0To provide support for Camp Dudley
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0YMCA
IRS990ScheduleI/RecipientTable/RecipientEIN0910568717
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt05 N Naches Ave
IRS990ScheduleI/RecipientTable/USAddress/CityNm0Yakima
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0WA
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd098901
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0The Foundation accepts and evaluates the applications based upon criteria set forth by the foundation. Qualified applications are reviewed by the foundation for final selection process.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0Part III Line Schedule I
IRS990ScheduleI/TotalOtherOrgCnt01
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Program Service Expenses 1,000, Grants and allocations 1,000, Revenue 0 Assist with the distribution of orthopedic medical devices in developing countries - SIGN program
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Program Service Expenses 650, Grants and allocations 650, Revenue 0 PNW Foundation - charitable foundation for Kiwanis in Pacific Northwest
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Program Service Expenses 650, Grants and allocations 650, Revenue 0 Kiwanis Childrens Fund - supporting childrens programs in community
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part III, Line 4d
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part III, Line 4d
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IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0true
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0Kiwanis International - Yakima Kiwanis K00936 Yakima
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0910481058
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501c4
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0WA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0Community Service Club
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0PO Box 611
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0Yakima
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0WA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd098901
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IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt01063766
IRS990/TotalAssetsGrp/BOYAmt01160096
IRS990/TotalAssetsGrp/EOYAmt01063766
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt010485
IRS990/TotalEmployeeCnt00
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0125300
IRS990/TotalFunctionalExpensesGrp/TotalAmt0135609
IRS990/TotalGrossUBIAmt00
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IRS990/TotalLiabilitiesGrp/EOYAmt00
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IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01063766
IRS990/TotalOtherProgSrvcExpenseAmt02300
IRS990/TotalOtherProgSrvcGrantAmt02300
IRS990/TotalProgramServiceExpensesAmt0125300
IRS990/TotalReportableCompFromOrgAmt09309
IRS990/TotalRevenueGrp/ExclusionAmt017518
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt028003
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01160096
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01063766
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationTrustInd0X
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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.10$0.00$1.10$0.12$0.11$0.01
2023Detailed filing. Detailed filing data is available for this year.$1.03$0.00$1.03$0.08$0.05$0.03
2022Detailed filing. Detailed filing data is available for this year.$0.90$0.00$0.90$0.02$0.05$0.03
2021Detailed filing. Detailed filing data is available for this year.$1.13$0.00$1.13$0.04$0.08$0.04
2020Detailed filing. Detailed filing data is available for this year.$1.06$0.00$1.06$0.03$0.14$0.11
2019Detailed filing. Detailed filing data is available for this year.$1.16$0.00$1.16$0.05$0.13$0.08
2018Detailed filing. Detailed filing data is available for this year.$1.07$0.00$1.07$0.04$0.06$0.01
2017Detailed filing. Detailed filing data is available for this year.$1.23$0.00$1.23$0.09$0.07$0.01
2016Detailed filing. Detailed filing data is available for this year.$1.09$0.00$1.09$0.08$0.06$0.01
2015Detailed filing. Detailed filing data is available for this year.$1.02$0.00$1.02$0.07$0.09$0.02
2014Detailed filing. Detailed filing data is available for this year.$1.11$0.00$1.11$0.11$0.05$0.07
2013Detailed filing. Detailed filing data is available for this year.$1.09$0.00$1.09$0.03$0.04$0.01
2012Summary only. Only limited summary data is available for this year.$0.96$0.00$0.96$0.04$0.07$0.03
2011Summary only. Only limited summary data is available for this year.$0.91$0.00$0.91$0.04$0.15$0.12